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NBA.com: Raps are Top 5 overachievers

So the heads at NBA.com have come up with a scientifically proven, 100% foolproof formula for figuring out which teams are over achieving. Toronto is apparently # 3 in the league for overachieving. Take what you will from the article.

To figure out who's overachieving and who's underachieving, we use a formula for "expected wins," which takes a team's points scored and allowed to determine how many wins they should have in the amount of games they've played. A team that has scored 4,000 points and also given up 4,000 in 40 games should be 20-20. In that scenario, a 22-18 record is overachieving and an 18-22 record is underachieving.